Question
1. Read Statement on Auditing Standards No. 109 AU Section 314, paragraphs 54 - 101 from the attached file SAS-109_AU-314.pdf. 2. Highlight paragraphs with any
1. Read Statement on Auditing Standards No. 109 AU Section 314, paragraphs 54 - 101 from the attached file SAS-109_AU-314.pdf. 2. Highlight paragraphs with any occurrences of "information systems" or "information technology", and use the highlighted paragraphs as a guide to create your own document that answers two questions regarding SAS-109 requirements. - (1) what aspects of their clients' accounting information systems must be understood by auditing professionals - (2) how must auditing professionals use their own accounting firm's (employer's) information systems to perform their audit work.
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